https://www.taxtmi.com/caselaws?id=33230 Statutory classification of broadcasting activity controlled input tax credit, and commission-related Business Auxiliary Service tax paid for work done for a foreign principal was not available as credit against the assessee's broadcasting service liability. The invoices being in the principal's name did not change the service character for credit purposes. Excess service tax could be adjusted only where tax was paid for services not provided and the corresponding value and tax were refunded to the recipient; those conditions were not proved. The short payment for April 2003 therefore remained recoverable, and interest and penalties for short payment and delayed return filing were sustained. en-us Tue, 17 Feb 2009 00:00:00 +0530 Wed, 09 Apr 2014 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33230 Statutory classification of broadcasting activity controlled input tax credit, and commission-related Business Auxiliary Service tax paid for work done for a foreign principal was not available as credit against the assessee's broadcasting service liability. The invoices being in the principal's name did not change the service character for credit purposes. Excess service tax could be adjusted only where tax was paid for services not provided and the corresponding value and tax were refunded to the recipient; those conditions were not proved. The short payment for April 2003 therefore remained recoverable, and interest and penalties for short payment and delayed return filing were sustained. Case-Laws Service Tax Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33230